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Ordinance No. 7,873970109 -4 ORDINANCE NO. 7873 ® AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF BAYTOWN, TEXAS, AUTHORIZING AND DIRECTING THE MAYOR TO EXECUTE AND THE CITY CLERK TO ATTEST TO A TAX ABATEMENT AGREEMENT WITH ENICHEM ELASTOMERS AMERICAS, INC.; AND PROVIDING FOR THE EFFECTIVE DATE THEREOF. WHEREAS, the City Council of the City of Baytown has established through Resolution No. 1262 guidelines and criteria governing tax abatement agreements by the City of Baytown in a reinvestment zone; and WHEREAS, the City Council of the City of Baytown through Resolution No. 1262 has elected to participate in tax abatements, and WHEREAS, Resolution No 1262 provides for the availability of tax abatements for both new facilities and structures and for the expansion or modernization of exiting facilities and structures, and WHEREAS, the City Council of the City of Baytown finds that the terms of the agreement and the property subject to the tax abatement agreement with EniChem Elastomers Americas, Inc., meet the applicable guidelines and criteria adopted by the City of Baytown; and WHEREAS, the City Council of the City of Baytown finds that entering into the proposed agreement will not result in a substantial adverse affect on the provision of the City's services or tax base and that the planned use of the property will not constitute a hazard to public safety, health or morals; NOW THEREFORE BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF BAYTOWN, TEXAS: Section 1: That the City Council of the City of Baytown, Texas, hereby authorizes and directs the Mayor and City Clerk of the City of Baytown to execute and attest to a Tax Abatement Agreement with EniChem Elastomers Americas, Inc. A copy of said agreement is attached hereto, marked Exhibit "A," and made a part hereof for all intents and purposes. Section 2: This ordinance shall take effect immediately from and after its passage by the City Council of the City of Baytown. INTRODUCED, READ and PASSED by the affirmative vote of the City Council of the City of Baytown this the 9th day of January, 1997. /� %tG PETE C. ALFARO, Mayor ATTEST: EILEEN P. HALL, City Clerk APPROVED AS TO FORM: ® ACIO RAMIREZ, SR., Attorney c:klh261counci 1l ordinance \TaxAhatementAgreemenLEniChem ® CITY OF BAYTOWN TAX ABATEMENT AGREEMENT FOR REAL PROPERTY LOCATED IN THE- ENICHEM REINVESTMENT ZONE THE STATE OF TEXAS § COUNTY OF HARRIS § This Tax Abatement Agreement (hereinafter referred to as the "Agreement"') is made and entered into, as of , 1997 by and between the City of Baytown ( "City ") and EniChem Elastomers Americas, Inc., a Delaware Corporation ( "Owner "), the owner of taxable real property in Harris County, Texas, located in the EniChem Reinvestment Zone ( "Reinvestment Zone "). I. AUTHORIZATION This Agreement is authorized by the Texas Property Redevelopment and Tax Abatement Act, TEX. TAX CODE, Chapter 312, and by Ordinance of the City Council of the City of Baytown. The Reinvestment Zone has been created by order of the City Council of the City of Baytown. II. DEFINITIONS As used in this Agreement, the following terms shall have the meanings set forth below: a. Certified Appraised Value means the January 1, 1997, appraised value of the property within the Reinvestment Zone as, certified by the Harris County Appraisal District as of that date. b. Improvements means the buildings or portions thereof and other improvements, including fixed machinery, equipment and process units, used for commercial or industrial purposes that are erected by the Owner on the property after January 1, 1997. C. Construction phase means a material and substantial improvement of the property which represents a separate and distinct construction operation undertaken for the purpose of erecting the Improvements. The period of Construction Phase ends when commercial production of "on specification" product is achieved at the facility. 0 30142506.3 010297 1054C 93176178 UN18(T A d. Abatement means the full or partial exemption from ad valorem taxes of certain property in a reinvestment zone designated for economic development purposes. e. Eligible property means the buildings, structures, fixed machinery, equipment and process units, site improvements, and that office space and related fixed improvements necessary to the operation and administration of the facility. New Eligible Property means Eligible Property construction of which commences subsequent to the date of execution of this Agreement. A list of the New Eligible Property is set forth in Owners Application for Tax Abatement in the City of Baytown, which is attached hereto as Exhibit "A" and made a part hereof. During the Construction Phase of the New Eligible Property, the Owner may make such change orders to the New Eligible Property as are reasonably necessary to accomplish its intended use. f. Ineligible Property means land, inventories, supplies, tools, furnishings and other forms of movable personal property, vehicles, vessels, aircraft, housing, hotel accommodations, deferred maintenance investments, improvements for the generation or transmission of electrical energy not wholly consumed by a new facility or expansion, any improvements including those to produce, store or distribute natural gas, fluids or gases, which are not integral to the operation of the facility, and property that has an economic life of less than fifteen (15) years. The Guidelines and Criteria for Granting Tax Abatement in a Reinvestment Zone created in Baytown or its extraterritorial jurisdiction, adopted by the Baytown City Council on September 28, 1995, are attached hereto as Exhibit "B" and made a part hereof. All definitions set forth therein are applicable to this Agreement. III. SUBJECT PROPERTY The EniChem Reinvestment Zone (the "Reinvestment Zone ") is an area within Harris County, Texas, generally described as a 24.921 acre tract of land in the Harvey Whiting, Abstract 840, and more fully described in Exhibit "C" attached hereto and made a part hereof. The property covered by this Agreement (referred to herein as the "subject property ") is an area generally described as the same 24.921 acre tract of land within the Reinvestment Zone. • 30142506.3 010297 1054C 95176178 2 0 The subject property consists of the following tax parcel account numbers: Harris County Appraisal District Account Numbers: 045 -144- 001 -018 -6 045 - 144 - 001 -018 -8 24.921 acre tract 24.921 acre tract The estimated Certified Appraised Value of the 24.921 acre tract based on January 1, 1996 values is as follows: 045-144- 001 -0186 045 - 144 - 001 -0188 $ 1,116,280 $47,416,500 The Certified Appraised Value will be those values as determined by the Harris County Appraisal District effective as of January 1, 1997. IV. VALUE AND TERM OF AGREEMENT a. Abatement on the Improvements shall be permitted only for the additional value of eligible property as defined in Section 2 of the Guidelines and Criteria and as specifically listed in Exhibit A. This abatement shall be granted effective April 1 immediately following the date of execution of this Agreement (the "Effective Date of Abatement "). The portion of eligible property value to be abated shall be in accordance with the following schedule: Year One (1000) (construction phase) Year Two (100e) (construction phase) Year Three (100W) (first year after construction phase) Year Four (750) (second year after construction phase) Year Five (50%) (third year after construction phase) (the "Abatement Period "). The construction phase shall continue only until the earlier of two years or when the construction of the new line for cooling, drying, and packaging of block copolymers is completed and commercial production of on specification product is achieved at the facility. If the period of construction extends beyond two (2) years from the Effective Date of Abatement, the facility shall be considered completed for purposes of abatement, and in no case shall the Abatement Period, inclusive of construction and completion, exceed five (5) years from the Effective Date of Abatement. The abated value shall be the value of the eligible property as defined in Section 2 of the Guidelines and Criteria less the value of any existing property as defined in Section 2 of the Guidelines and Criteria. • 30142506.3 010297 1054C 95176178 3 ® b. From the Effective Date of Abatement to the end of the Abatement Period, taxes shall be payable on the Improvements as follows: (1). The value of 'ineligible property as provided in Section 2 of the Guidelines and Criteria shall be fully taxable; (2). The base year value'as defined in Section I of the Guidelines and Criteria of existing eligible property as determined each year (the estimated base year value of the portion of the property within the Zone subject to this Agreement will be forwarded to the City as soon as new tax parcel account numbers are assigned to the subject property by the Harris County Appraisal District) shall be fully taxable; and (3) . The additional value of new eligible property shall be taxable in the manner described in Section 2(g) of the Guidelines and Criteria and in accordance with Section IVa of this Agreement. The estimated value of the Improvements to be abated pursuant to this Agreement is $4,870,000. (4) . The City shall enter into only one tax abatement agreement for the Improvements described in this Agreement during the existence of the Zone as designated by Ordinance No. V. CONTEMPLATED IMPROVEMENTS As set forth in the Application attached as Exhibit "A," the owner represents that it will expand and modernize its current manufacturing facility at a cost of approximately $4,870,000 ( "New Facility ") that will be used for commercial or industrial purposes. During the Construction Phase, the Owner may make such change orders to the project as are reasonably necessary. It is contemplated that this modernization project will result in the retention of the Owner's manufacturing activities at its current location, thereby preserving jobs for all of its current 98 employees. The project is not expected to solely or primarily have the effect of transferring employment from one part of Baytown to another. It is further contemplated that this project will provide an average of 40 construction jobs. All improvements shall be completed in accordance with all applicable laws, ordinances, rules or regulations. • 30142506.3 010297 1034C 95176178 4 ® The Owner further contemplates that construction of the improvements will begin after the date of this Agreement, with completion estimated in January of 1998. VI. EVENT OF DEFAULT During the abatement period covered by this Agreement, the City may declare a default hereunder by the Owner if the Owner fails to commence construction of the New Facility described in Part V, above, and the Application attached hereto as Exhibit "A" within two (2) years from the date of this Agreement, fails to construct the New Facility described in Part V, above, or refuses or neglects to comply with any of the terms of this Agreement, or if any representation made by the Owner in this Agreement is false or misleading in any material respect. Should the City determine the Owner to be in default of this Agreement, the City shall notify the Owner in writing prior to the end of the abatement period, and if such default is not cured within sixty (60) days from the date of such notice ( "Cure Period ") , then this Agreement may be terminated; provided, however, that in the case of a default that for causes beyond Owner's reasonable control cannot with due diligence be cured within such sixty -day period, the Cure Period may, at the sole discretion of the City after considering the factors enumerated in this Article, be extended if Owner (i) shall immediately, upon the receipt of such notice, advise the City of Owner's intention to institute all steps necessary to cure such default and (ii) shall institute and thereafter prosecute to completion with reasonable dispatch all steps necessary to cure same. In the event the Owner allows its ad valorem taxes owed the City to become delinquent and fails to timely and properly follow the legal procedures for their protest and /or contest, or if the Owner violates any of the terms and conditions of this Agreement and fails to cure during the Cure Period, this Agreement may then be terminated and all taxes previously abated by virtue of this Agreement will be recaptured and paid within sixty (60) days of the termination. Recaptured taxes not paid within said period shall accrue interest and penalties as set forth in the applicable provisions of the Texas Tax Code. In the event the facility herein is completed and begins producing product or service, but subsequently discontinues producing product or service for any reason excepting fire, explosion or other casualty, accident or natural disaster, for a period of one year during the abatement period, then this Agreement shall terminate. In the event of termination pursuant to the provisions of this paragraph, the abatement of the taxes and payments for the calendar year during which the facility no longer produces shall terminate, but there shall be no recapture of prior (9 30142506.3 010297 1054C 95175178 5 years' taxes and payments abated by virtue of this Agreement. The taxes and payments otherwise abated for the calendar year during which the facility no longer produces shall be paid to the City prior to the delinquency date for such year; provided, however, that in no event shall Owner be required to pay such taxes and payments within less than sixty (60) days of the termination. VII. ADMINISTRATION This Agreement shall be administered on behalf of the City by the City Manager pursuant to the direction of the City Council of the City of Baytown. The Owner shall allow employees and /or representatives of the City who have been designated by the City Manager to have access to this Reinvestment Zone during the term of this Agreement to inspect the facility to determine compliance with the terms and conditions of this Agreement. All inspections will be made only after the giving of twenty -four (24) hours prior notice and will only be conducted in such manner as to not unreasonably interfere with the construction and /or operation of the facility. All inspections will be made with one or more representatives of the Owner and in accordance with Owner's safety standards. Upon completion of the contemplated construction, the City Manager shall annually evaluate the facility to ensure compliance with the terms and provisions of this Agreement and shall report possible defaults to the City Council and the City Attorney. The Chief Appraiser of the Harris County Appraisal District shall annually determine (i) the taxable value pursuant to the terms of this abatement of the real and personal property comprising this Reinvestment Zone and (ii) the full taxable value without abatement of the real and personal property comprising this Reinvestment Zone. The Chief Appraiser shall record both the abated taxable value_ and the full taxable value in the appraisal records. The full taxable value figure listed in the appraisal records shall be used to compute the amount of abated taxes that are required to be recaptured and paid in the event this Agreement is terminated in a manner that results in recapture. Each year the Owner shall furnish the Chief Appraiser with such information outlined in Chapter 22, TEX. TAX CODE, as may be necessary for the administration of the abatement specified herein. If the City terminates this Agreement, it shall provide Owner written notice of such termination. If Owner believes that such termination was improper, Owner may file suit in the Harris County District Courts appealing such termination within sixty (60) days after receipt from the City of written notice of the termination. If an appeal suit is filed, owner shall remit to the City, within sixty (60) days after receipt of the notice of termination, any additional and /or recaptured taxes or payments as may be payable • 30142506.3 010297 1054C 95176178 6 during the pendency of the litigation pursuant to the payment provisions of TEX. TAX CODE § 42.08. If the final determination of the appeal increases Owner's liability above the amount of tax paid, Owner shall remit the additional tax and payments to the City pursuant to TEX. TAX CODE § 42.42. If the final determination of the appeal decreases Owner's liability, the City shall refund to Owner the difference between the amount paid and the amount for which Owner is liable pursuant to TEX. TAX CODE § 42.43. VIII'. ASSIGNMENT The Owner may assign this Agreement to a new owner or lessee of the facility with the prior written consent of the City Council of the City of Baytown, which consent shall not be unreasonably withheld. Any assignment shall provide that the assignee shall irrevocably and unconditionally assume all the duties and obligations of the assignor upon the same terms and conditions as set out in this Agreement. Any assignment of this Agreement shall be to an entity that contemplates the same improvements to the property, except to the extent such improvements have been completed. No assignment shall be approved if the Owner or the assignee are indebted to the City for ad valorem taxes or other obligations. IX. NOTICE Any notice required to be given under the provisions of this Agreement shall be in writing and shall be duly served when it shall have been deposited, enclosed in a wrapper with the proper postage prepaid thereon, and duly registered or certified, return receipt requested, in a United States Post Office, addressed to the City or Owner at the following addresses. If mailed, any notice or communication shall be deemed to be received three days after the date of deposit in the United States Mail. Unless otherwise provided in this Agreement, all notices shall be delivered to the following addresses: To the Owner: Mr. Cosimo Caracciolo EniChem Elastomers Americas, Inc. 2000 West Loop South, Suite 2010 Houston, Texas 77027 with copy to: Mr. Paul Clemenceau Mayer, Brown & Platt 700 Louisiana, Suite 3600 Houston, Texas 77002 0 30142506.3 010297 1054C 95176178 7 To the City: City of Baytown P. 0. Box 424 Baytown, Texas 77522 Attention: City Manager X. SEVERABILITY If any provision of this Agreement shall be held invalid, illegal or unenforceable, the validity, legality or enforceability of the other provisions hereof shall not be affected thereby, and there shall be deemed substituted for the provision at issue a valid, legal and enforceable provision as similar as possible to the provision at issue. XI. DATE This Agreement has been executed by the parties in multiple originals, each having full force and effect. ATTEST: OWNER: ENICHEM ELASTOMERS AMERICAS, INC. By: Title. ATTEST: By: EILEEN P. HALL, City Clerk 0 30142506.3 010297 1034C 93176178 8 Name: Date: CITY OF BAYTOWN By: PETE ALFARO, Mayor EXHIBITS Exhibit A Abatement Application Exhibit B Guidelines and Criteria Exhibit C Property Description of Reinvestment zone 40 30142506.3 010297 1349C 95174178 9 ENICHEM ELASTOMERS AMERICAS, INC. ® 2000 West Loop South, Suite 2010 Houston, Texas 77010 (713) 940 -0702 [Date] City of Baytown Attention: The Honorable Pete Alfaro, Mayor 2401 Market P.O. Box 424 Baytown, Texas 77522 -0424 Re: EniChem Elastomers Americas, Inc. Tax Abatement Gentlemen: In accordance with Section 3(a) of the Guidelines and Criteria of the City Council of the-City of Baytown - Resolution No. 1262, EniChem Elastomers Americas, Inc. hereby requests the creation of a reinvestment zone and tax abatement for its petrochemical manufacturing plant, offices and laboratories to be constructed at 4801 Decker Drive in the City of Baytown, Texas. The other eligible taxing jurisdictions are the Goose Creek School District, Lee College and Harris County. The new improvements to be undertaken consist of new petrochemical plant including ingredients preparation, monomer and solvent purification, production plant, product warehouse, maintenance, laboratories, utilities production and distribution, access and circulation roads, and offices. A descriptive list of improvements for which abatement is requested and a list of the kind and number of all such proposed improvements, together with a time schedule for undertaking and completing the proposed improvements are contained in Exhibit A attached hereto. A map and property description of the reinvestment zone and the approximate location of the proposed improvements is contained on Exhibit B attached hereto. Very truly yours, ENICHEM ELASTOMERS AMERICAS, INC. By: Name: Title: • 30142506.3 010297 1054C 95176178 EXH I H I T A ni EXHIBIT A APPLICATION FOR TAX ABATEMENT IN BAYTOWN, TEXAS The filing of this document acknowledges familiarity and conformance with Guidelines and Criteria for Tax Abatement. This application will become part of the agreement and any knowingly false representations will be grounds to void the agreement. Original copy of this request should be submitted to City Manager, P.O. Box 424, Baytown, Texas 77522 -0424, if property is located inside the corporate limits of Baytown. APPLICANT INFORMATION Company Name: EniChem Elastomers Americas, Inc. Address: 2000 West Loop South Houston, T% 77027 Corporation (g) Partnership ( ) Proprietorship ( ) PROJECT WFORINIATION Tyne of Facility DATE: 11/05/96 See instructions. Manufacturing Facility O Wholesale Distribution Facility O Research Facility () Service Facility () Entertainment & Recreation Facility ( ) Other Basic Industry Proposed Project Location Address and Legal Description: School District Goose Creek School College District Lee College City or Town , Baytown Attach map showing proposed site. Describe Product or Service to be provided. )�roiect Description: Attach statement fully explaining project, describe existing site and improvements and provide list of improvements and fixed machinery and equipment for which abatement is requested. { } New Plant () Expansion Modernization () Other ECONOMIC INTORMATION Construction Estimates: Start Month /Year 6 / 97 Construction Man Years 25 Completion Date 1 / 98 Peak Construction Jobs 40 If Modernization: Estimated Economic Life of Existing Plant 15 Years Added Economic Life From Modernization 5 Years Permanent Emiplovrnent Es imate (PTE' s): Current Employment 8 Number of Jobs (x) Retained or ( ) Created at start/opening 98 in year 1997 5 years into operation 98 in year 2002 Estimated Appraised Value on Site: Personal Property Value January 1, preceding abatement agreement Estimated Value of Abated Properties after abatement expires $1,784,000.00 Improvements Land $48,290,000.00 $5432000.00 4,870,000.00 — Value upon completion of project is personal property and project improvements not subject to abatement $1,784.0 0.00 ;53 . i 60.000.00 $541-00 .00 ® VARIANCE Is the applicant seeking a variance under Section 4 (f) of the Guidelines? ( ) Yes (g) 'No If "Yes" attach required supplementary information. OTHER ABATEAI:ENTS Has company made application for abatement of this project by anothtr taxing jurisdiction or nearby counties? (X) Yes () No. If "Yes" provide dates of application, hearing dates if held or scheduled, name of jurisdictions and contacts, and letters of intent. HARRIS COUNTY COMPANY REPRESENTATIVE Name: Cosimo Caracciolo Title: V.P. Finance TO BE CONTACTED: Signature of Company Official Cosimo Caracciolo, V.P. Finance Name & Title of Company Official Address: 2000 West Loop South. Houston, TR Telephone: 713/940 -0704 El- STATEMENT OF DEPOSITS & FILINGS FOURTH QUARTER 1995 ENICHEM ELASTOMERS AMERICA INC I C LUMPKIN 000 W LOOP S #2010 OUSTON TX 77027 LEGAL NAME: ENICHEM ELASTOMERS AMERICAS INC STATE OF TEXAS QUARTER WAGE RECAP: SUI SUBJECT WAGES 1,493,209.82 EXCESS SUI WAGES 1,468,252.47 SUI TAXABLE WAGES 24,957.35 COUNTY CODE: 201 ADP FILING RESPONSIBILITY: SUI QUARTERLY CLIENT FILING RESPONSIBILITY: NONE J� TAX FILING SERVICE STATEMENT DATE 01/20/96 BR /COMPANY 13 /DJE AGENT 005 COMBO NO SUI -ID: 01- 849323 3 EMPLOYEES: TOT MALE FEM NEW MONTH 1 113 79 34 HIRE MONTH 2 112 78 34 MONTH 3 110 78 32 2 WAGE OTL 113 SUI ER RATE 1.5300% SUI LIMIT 9,000 1 >1. DEPOSIT DETAIL QBU BATCH NBR 95/4/353 DEPOSIT EMPLOYER DATE SUI TOTAL 01 -29 -96 381.85 381.85 TOTAL DEPOSITS 381.85 381.85 TOTAL LIABILITY 381.65 381.85 *ADJUSTMENT .00 •00 DIFFERENCE .00 •00 C] We have filed this information with the appropriate agency. 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N m 0 ao� OM - - - - - - - - - - - - - - - - - - - - - - - - - - - - t - - - - - - - - - - - - - *L - - - - - - - -- wDv z ! • ♦ m m D O • • O O _ O w A • m m 3 zzm • • CT3 to to ' + a a • m0 r, O O aim _ • ♦ O o n' z C7 0) U 9:11 EniChem Elastomers Americas, Inc,, APPLICATION FOR TAX ABATEMENT HARRIS COUNTY IM PACT STATEMENT November 1996 Finishing Area - Cost $4,870,000 I. INTRODUCTION EniChem Elastomers Americas, Inc. is a wholly -owned subsidiary of Enichem S.p.a., a company of E.N.I. S.p.a. (the eighth (8th) largest petrochemical company in the world). E.N.I. is based in Rome, Italy and maintains subsidiaries and facilities around the world (see attached materials). Enichem Elastomers Americas, Inc. was incorporated in Delaware on February 3, 1988. Enichem Elastomers Americas, Inc. completed construction of its first U.S. manufacturing plant in Baytown, Texas in the summer of 1992. In 1991 the Company moved its sales staff and laboratory from New York to Houston and Baytown. In 1994 Enichem America, Inc. , a sister company of Enichem Elastomers Americas, Inc., moved its Headquarters from New York to Houston. Both Companies are located at 2000 West Loop South in the Galleria of Houston, Texas. Both Companies employ about 158 people in Baytown and Houston facilities. II REASON FOR ABATEMENT In order to retain the 98 jobs located at the Baytown plant, it is vital to remain competitive. Toward this end, the Company is considering whether or not to modernize and upgrade its finishing area here or a • D. r LPJI EniChem EEastomers Americas, Inc. sister plant in Ravenna, Italy. The availability of tax abatement will be a factor in making the investment in Baytown. M. PROJECT DESCRIPTION A. Project Title: Finishing Area Completion Location: 4803 Decker Drive; Baytown, Texas 77520 Ownership: Enichem Elastomers Americas, Inc. Cost: $4,870,000.00 B. Project Type Capital Investment D. Project Environmental Impact None Company Environmental Compliance History: +^! fM^ LM:?+ ti? L? r�'?•>' �+YIM: ? ?1LM•:S1N!!!�NAit ?t;: ?:: Yh:jitjLNtgg f'•'t111Kttjj Clt • YSKLjK\ 1SKSt{ A!^C•'^ tK^ f! C:< r< CK;:< L�C f[ S! �^" r�L<[ CM: it!({ KCKKtt�• KpK4f SY(' �! � !KNN<ft!M.ttty'tiKKttSM!^Yt.�rib Air Quality Permit 20311 TNRCC None Solid Waste Registration 3457 TNRCC None Hazardous Waste Activity XC988067070 EPA None Stormwater NPDES TXRO00535 EPA None Industrial Wastewater IU -044 City of Violations received for: Discharge Baytown (1) Foam and solids in discharge (Last occurred December, 1994), (2) Non - sampling incidents. (January, 1996) IV JOBS A. The Manufacturing plant in Baytown currently employs 98 people in both force account and contract labor. (TEC filing attached). B. The importance of this project is that by modernizing the plant, the 98 current jobs will be retained. • IE J EniChem Elas#omers Americas, Inc C. Peak construction will result in 40 jobs with a total construction impact of the equivalent of 25 man years of employment. D. The current payroll at the Baytown plant only is about $4,654,000.40 per year. V. LOCAL COMPETITION. A. No Iocal companies compete with Enichem Elastomers Baytown Plant. B. The abatement does not impact other Harris County manufacturers because none produce the same product as Enichem does. VI. ATTRACTION This project has the potential of attracting new business in two ways: First, modernizing the existing manufacturing process maintains the investment and significance of the Baytown plant to the Headquarters Group in Milan, Italy. Efficient and profitable operation of this plant will undoubtedly lead to future investment and possible new product lines. The new business will be in the form of in -house expansion and increased employment from a Company (Enichem) that is already in and committed to Harris County and Baytown. Second, employment at Enichem represents basic industrial employment. Expansion of this employment base always positively impacts service sector employment. Therefore this project may attract new business or increase employment not only through directly related activities but also through service 'suppliers, retail and commercial outlets. VII. ALTERNATIVE SITES. The Headquarters Group of Enichem is considering whether or not to invest in the modernization of the Baytown plant or the sister plant in E U C u EnWhem Elastomers Americas, Inc. Italy. Approval of tax abatement for the Baytown project will serve to offset the intrinsic interest and cost of operating in Italy, therefore: making this project more feasible. VIII. The Company owns its land and has since 1991. IX. PROJECT DESCRIPTION. Scope of work: Construction of a new line for cooling, drying , and packaging of Block Copolymers based on Styrene, Isoprene, Butadiene. Major Works List Construction of a new portion of building for 55500 Sq. Ft. of total covered surface. Construction of relevant steel structures for equipment steel support. Upgrading the hardware and the software of the existing control system (DCS). Upgrading of the existing exhaust system. Equipment List. 2 Spiral Vibrating Elevators 21Vlills 1 Cold Box 4 Vibrating Conveyors 3 Belt Conveyors 5 Blowers 1 Pneumatic transport 1 Packaging Silo 1 Packaging Station Construction starting date: Construction Finishing date: June 1997 January 1998 EniChem Eiastomers Americas, Inc. OFFICERS: Mr.'Luclano Topi Mr. Cosimo Caracciolo Mr. Rosario Composto U Chairman & C.E.O. Vice President Finance & Administration Vice President Logistics & Purchasing RESOLUTION NO. 1262 EXHIBIT B A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BAYTOWN, TEXAS, REVIEWING THE FORMER GUIDELINES AND CRITERIA FOR GRANTING TAX ABATEMENT IN A REINVESTMENT ZONE CREATED IN HARRIS COUNTY OR CHAMBERS COUNTY; ADOPTING SUCH GUIDELINES AND CRITERIA; AND PROVIDING FOR THE EFFECTIVE DATE THEREOF. WHEREAS, the creation and retention of job opportunities that bring new wealth is a high civil priority of the City of Baytown; and WHEREAS, new jobs and investment will benefit the area economy, provide needed opportunities, strengthen the real estate market and generate tax revenue to support local services; and WHEREAS, the communities within Harris and Chambers Counties must compete with other localities across the nation currently offering tax inducements to attract new plans and modernization projects; and WHEREAS, any tax incentives offered in the City of Baytown and Harris and Chambers Counties reduce needed tax revenue unless strictly limited in application to those new and existing industries that bring new wealth to the community; and WHEREAS, any tax incentives should not adversely affect the competitive position of existing companies operating in the City of Baytown and Harris and Chambers Counties; and WHEREAS, the abatement of property taxes, when offered to attract primary jobs in industries which bring in money from outside a community instead of merely recirculating dollars within a community, has been shown to be an effective method of enhancing and diversifying an area's economy; and WHEREAS, effective September 1, 1987, Texas law requires any eligible taxing jurisdiction to establish Guidelines and Criteria as to eligibility for tax abatement agreements prior to granting of any future tax abatement, said Guidelines and Criteria to be unchanged for a two year period unless amended by a three - quarters vote; and WHEREAS, to assure a common, coordinated effort to promote our communities' economic development, any such Guidelines and Criteria should be adopted only through the cooperation of affected school districts, cities and counties; and WHEREAS, City Council has determined that the Guidelines and Criteria as to eligibility. for tax abatement agreements should be changed to conform with the criteria adopted by overlapping taring jurisdictions; and • WHEREAS, the attached guidelines,-adopted by City Council in December 1989 and amended in July 1990, and July 1992, have been reviewed by City Council, and they have determined that progress towards the goals therein stated has been made; NOW THEREFORE BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF BAYTOWN, TEXAS: Section 1: That the City of Baytown has reviewed the Guidelines and Criteria for granting tax abatement in a reinvestment zone and determined that the goals stated therein are still appropriate, and are being met. Section 2: That the City of Baytown hereby adopts the Guidelines and Criteria for granting tax abatement in a reinvestment zone which are attached hereto as Exhibit "A." Section 3: This resolution shall take effect immediately from and after its passage by the City Council of the City of Baytown. INTRODUCED, READ and PASSED by the affirmative vote of the City Council of the City of Baytown this 28th day of September, 1995. �-�- C Ze/," PETE C. AL ARO, Mayor ATTEST: EILEEN P. HALL, City Clerk APPROVED AS TO FORM: A , , City Attorney IcCa Ua, u116111cptcmhcd9 .28.95ro ADO nguiJclnres • 2 TAB' ABATEMENT GUIDELINES SUMMARY ® OBJECTIVES • • Primary job creation -- ,target industries. Amount of abatement -- minimum to be competitive. Fair to taxing jurisdictions -- It is a local option. Fair to existing business -- modernization, expansion. Regional cooperation -- similar abatements. Flexibility -- toughly enforced variance procedure. TERMS • 100% during construction, not to exceed two (2) years. • 100% 1 st year after construction. • 75% 2nd year after construction. 50% 3rd year after construction. FACILITIES • Manufacturing. THAT QUALIFY • Regional service & distribution. • Regional entertainment. • Research and development. • Other basic industry. AUTHORIZED • New plant. INVESTMENTS • Expansion. • Modernization. ABATED • Buildings and structure. • Fixed machinery and equipment. • Size improvements. • Office space to administer plant. NOT ABATED • Land. • Existing improvements. • Construction -in- progress. • Personal property. • Hotels. • Housing. • Pipelines. • Gas and fluid storage. • Electrical generating facilities. • Deferred maintenance. • Property Nvith useful lift less than fifteen (15) years. ECONOMIC • Minimum one million dollar ($1,000,000) invcstmcnl. CRITERIA 0 Retain or create m Ieast fifteen (15) jobs. • Cannot reasonably use existing property. iNo "serious adverse affect" on jurisdictions. EXHIBIT A SECTION 1 DEFINITIONS ® (a) "Abatement" means the full or partial exemption from ad valorem taxes of certain real property in a reinvestment zone designated for economic development purposes. (b) "Eligible Jurisdiction" means any county, municipality, school district or college district that levies ad valorem taxes upon and provides services to property located within the proposed or existing reinvestment zone. (c) "Agreement" means a contractual agreement between a property owner and /or lessee and an eligible jurisdiction for the purposes of tax abatement. (d) "Base Year Value" means the assessed value of eligible property January 1 preceding the execution of the agreement plus the agreed upon valued of eligible property improvements made after January 1 but before the execution of the agreement (e) "Economic Life" means the number of years a property improvement is expected to be in service in a facility. (f) "Deferred Maintenance" means improvement necessary for continued operations which do not improve productivity or alter the process technology. . (g) "Expansion" means the addition of buildings, structures, fixed machinery or equipment For Purposes of increasing production capacity. (h) "facility" means property improvements completed or in the process of construction which together comprise an integral whole. (1) "Manufacturing facility" means buildings and structures, including fixed machinery and equipment, the primary purpose of which is or will be the manufacture of tangible goods or materials or the processing of such goods or materials by physical or chemical change. tj) "Modernization" means the replacement and upgrading of existing facilities which increases the productive input or output, updates the technology or substantially lowers the unit cost of the operation. Modemization may result from the construction, alteration or installation of buildings, structures, fixed machinery or equipment. It shall not be for the purpose of reconditioning, refurbishing or repairing. (k) "New facility" means a property previously u►ideveloped wlliclt is placed into scrvice by means othcr than or in conjunction with expansion or modernization. 0 ri lin art t .ri rii (r irty -'►nt n 7 n <, Pa;c 1 (I) "Other Basic Industry" means buildings and structures including fixed machinery and equipment not elsewhere described, used or to be used for the production of products or services which primarily serve a market outside the Houston Consolidated Metropolitan Statistical Area and result in the creation of new permanent jobs and bring new wealth in. (m) "Regional Distribution Center Facility" means buildings and structures, including fixed machinery and equipment, used or to be used primarily to receive, store, service or distribute goods or material owned by the facility operator where a majority of (lie goods or services are distributed to other points. (n) "Regional Entertainment Facility" means buildings and structures, including fixed machinery and equipment, used or to be used to provide entertainment through the admission of the general public. (o) "Regional Service Facility" means buildings and structures, including fixed machinery and equipment, used or to be used to service goods where a majority of the goods being serviced originate at least one hundred (100) miles away. (p) "Research Facility" means buildings and structures, including fixed machinery and equipment, used or to be used primarily for research or experimentation to improve or develop new tangible goods or materials or to improve or develop the production processes thereto. SECTION 2 A13ATEMENT AUTHORIZED (a) Authorized Facility. A facility may be eligible for abatement if it is a Manufacturing Facility, Research Facility, Regional Distribution Center Facility, Regional Service Facility, Regional Entertainment Facility or Other Basic Industry. (b) Creation of New Value. Abatement may only be granted for the additional value of eligible property improvements made subsequent to and listed in an abatement agreement between the City of Baytown and the property owner and lessee (if required), subject to such Iimitations as City Council may require. (c) New and Existing Facilities. Abatement may 'bc granted for new facilities and improvements to existing facilities for purposes of modernization or expansion. (d) Eligible Property. Abatement may be extended to the value of buildings, structures, lixcd machinery and equipment, site improvements plus that office space and related fixed improvements necessary to the operation and administration of the facility. ' 0 , iltictCl inc S and Crilerin for RZ invc�lnt •nt 7 Iles, ftgc 2 (e) Ineligible Property. The following types of property shall be fully taxable and ineligible for abatement: land; inventories; supplies; tools; furnishings; and other forms of movable personal property; vehicles; vessels; aircraft; housing; hotel accommodations; deferred maintenance investments; property to be rented or leased except as provided in Section 2 (f)• improvements for the generation or transmission of electrical energy not wholly consumed by a new facility or expansion; any improvements, including those to produce, store or distribute natural gas, fluids or gases, which are not integral to the operation of the facility; property which has an economic life of less than fifteen (15) years; and property owned or used by the State of Texas or its political subdivision or by any organization owned, operated or directed by a political subdivision of the State of Texas. (f) Owned /Leased Facilities. If a leased facility is granted abatement the agreement shall be executed with the lessor and the lessee. (g) Value and Term of Abatement. Abatement shall be granted effective with the January 1 valuation date immediately following the date of execution of the agreement. One hundred percent (100 %) of the value of new eligible properties shall be abated for up to two (2) years during the period of construction, followed by one hundred percent (100 %) abatement for the first year after construction, seventy -five percent (75 %) abatement for the second year after construction and fifty percent (50 %) abatement for the third year after construction. If the period of construction exceeds two (2) years the facility shall be considered completed for purposes of abatement and in no case shall the period of abatement inclusive of construction and completion exceed five (5) years. If modemization project includes facility replacement, the abated value shall be the value of the new unit(s) less the value of the old unit(s) (h) Economic Qualification. In order to be eligible for designation as a reinvestment zone and receive tax abatement the planned improvement: (1) must be reasonably expected to increase the appraised value of the properly in the amount of one million dollars (S 1,000,000) after the period of abatement has expired; (2) must be expected to prevent the loss of employment,7etain or create employment for at least fifteen (15) people on a permanent basis; (3) must not be expected to solely or primarily have the effect of transferring employment from one part of a county to another; and (4) must be necessary because capacity cannot be provided efficiently utilizing existing improved property when reasonable allowance is made for necessary improvements. (a clllidclincs vi I Criicrin ror R my men _7L n. Vag 3 (1) Taxability. From the execution of the abatement to the end of the agreement period, taxes shall be payable as follows: (1) The value of ineligible property as provided in Section 2(e) shall be fully taxable. (2) The base year value of existing eligible property as determined each year shall be fully taxable. (3) The additional value of new eligible, property shall be taxable in the manner described in Section 2(g), SECTION 3 APPLICATION (a) Any present or potential owner of taxable property in the City of Baytown may request the creation of a reinvestment zone or tax abatement by filing a written request with the City of Baytown. (b) The application shall consist of a completed application form accompanied by a general description of the new improvements to be undertaken; a descriptive list of the improvements for which an abatement is requested, a list of the kind, number and location of all proposed improvements of the property; a map and property description; and a time schedule for undertaking and completing the proposed improvements. In the case of modernization, a statement of real and personal property shall be given for the tax year immediately proceeding the application. The application form may require such financial and other information as the City Council deems appropriate for evaluating the financial capacity and other factors of the applicant. (c) Upon receipt of a completed application, the Mayor of the City of Baytown or his designee shall notify in writing the presiding officer of the governing body of each eligible Jurisdiction. (d) After receipt of an application for creation of a reinvestment zone and application for tax abatement, the City Council through its designated officer or employee shall prepare a feasibility study setting out the impact of the proposed reinvestment zone and tax abatement. The feasibility study shall include, but not be limited to, an estimate of the economic effect of the creation of the zone and the abatcmcnt of laxes and the benefit to the eligible jurisdiction and the property to be included in the zone. (c) The City Council shall not establish a reinvestment zone or enter into an abatcmcnt agreement if it finds that the request of the abatement was filed aficr the comillcnccmcnt of 0 Guidchnesnnfl Criterin (r Reinvctirn rr rt 11 (',11;e d construction, alternation, or' installation of improvements related to a proposed modernization, expansion or new facility: ® (f) Variance. Requests for variance from the provisions of Subsections (a), (e) and (g) of Section 2 may be made in written form to a designate member of City Council, provided, however, the total duration of an abatement shall in no instance exceed five (5) years. Such request shall include a complete description of the circumstances explaining why the applicant should be granted a variance. Approval of a request for variance requires a three - fourths (%) vote of the City Council. SECTION 4 PUBLIC HEARING AND APPROVAL (a) The governing body of a city may not adopt an ordinance, or a county a resolution designating a reinvestment zone until it has held a public hearing at which interested persons are entitled to speak and present evidence for or against the designation. Not later than the seventh (7th) day before the date of the hearing, notice of the hearing must be published in a newspaper having general circulation in the municipality; and delivered in writing to the presiding officer of the goveming body of each taxing unit that includes in its boundaries real property that is to be included in the proposed reinvestment zone. (b) Prior to entering into a tax abatement agreement, the City Council may, at its own option, hold a public hearing at which interested persons shall be entitled to speak and present written materials for or against the approval of the tax abatement agrecmcnt. (c) In order to enter into a tax abatement agreement, the City Council must find that the terms of the proposed agreement meet these Guidelines and Criteria and that: (1) there will be no substantial adverse affect on the provision of the jurisdiction's service or tax base; and (2) the planned use of the property will not constitute a hazard to public safety, health or morals. (d) Any applicant requesting a variance under Section 3(0 shall be approved by a vote of at least three - fourths (' /) of the City Council. No application which deviates from the requirements of these Guidelines and Criteria shall be approved unless accompanied by a rcqucst for variance as provided under Section 3(0. (9 Guidchncs 'in i C.riicria r r R invct m n 7 n c, 11a0-c 5 SECTION 5 AGREEMENT ® After approval the City Council shall formally pass a resolution or all ordinance and execute an agreement with the Owner of the facility and lessee as required which shall include: (1) the estimated value to be abated and the base year value; (2) the percent of value to be abated each year as provided in Section 2(g); (3) the commencement date and the termination date of abatement; (4) the proposed use of the facility, nature of construction, time schedule, map property description and improvement list as provided in Application Section 3(b); (5) the contractual obligations in the event of default, violation of terms or conditions, delinquent taxes, recapture, administration and assignment as provided in Section 2(a), 2(0, 2(g), 6, 7 and 8, or other provisions that may be required for uniformity or compliance with state law, and; (6) the amount of investment and the average number of jobs involved. Such agreement shall normally be executed within sixty (60) days after the applicant has forwarded all necessary information and documentation of the City Council. However, at least seven (7) days before the agreement will be executed by the parties, the City Council or a designated officer or employee of the City of Baytown shall deliver to the presiding officer of the governing body of each other taxing unit in which the property to be subject to the agreement is located a written notice that the City of Baytown intends to enter into the agreement. The notice shall include a copy of the proposed agreement. SECTION 6 RECAPTURE (a) In the event that the facility is completed and begins producing product or service, but Subsequently discontinues producing product or service for any reason excepting fire, explosion or other casualty or accident or natural disaster for a period of one year during the abatement period, the agreement shall terminate and so shall the abatement of the taxes for the calendar year during which the facility no longer produces. The taxes otherwise abated for that calendar year shall be paid to the City of Baytown within sixty (60) days front the date of termination. (b) Should the City Council determine that the company or individual is in default according to the tcrnns and conditions of its agreement, the City Council shall notify the company or individual in writing at the address stated in the agreement, and if such is not cured within sixty (60) days from the date of such notice ( "Cure fcriod "), then the agreement inay be terminated. • Quidelines and Criierin ror Rcinvc,uimcnl 7.onct, I'agc 6 (c) In the event that the company or individual (l) allows its ad valorem taxes owed the City of Baytown to become delinquent and. fails to timely and properly follow the legal procedures ® for their protest and/or contest; or (2) violates any of the terms and conditions of the abatement agreement and fails to cure during the Cure Period, the agreement then may be terminated and all taxes previously abated by virtue of the agreement will be recaptured and paid within sixty (60) days of the termination. • SECTION 7 ADMINISTRATION (a) The Chief Appraiser of the County shall annually determine an assessment of the real and personal property comprising the reinvestment zone. Each year, the company or individual receiving the abatement shall famish the assessor with such infomiation as may be necessary for the abatement. Once value has been established, the Chief Appraiser shall notify the affected jurisdictions which levies taxes on the amount of the assessment. (b) The agreement shall stipulate that employees and /or designated representatives of the City of Baytown will have access to the reinvestment zone during the term of the abatement to inspect the facility to determine if the terms and conditions of the agreement are being met. All inspections will be made only after the giving of twenty -four (24) hours prior notice and will only be conducted in such manner as to not unreasonably interfere with the construction and /or operation of the facility. All inspections will be made with one or more representatives of the company or individual and in accordance with its safety standard. (c) Upon completion of construction, the jurisdiction which created the zone shall annually evaluate each facility receiving abatement to ensure compliance with the agreement and report possible violations of the contract and agreement to the City Council and its attorney. SECTION 8 ASSIGNMENT Tax abatement agreements may be assigned to a new owner or lessee of facility with the written consent of the City Council which consent shall not be unreasonably withheld . Any assignment shall provide that the assignee shall irrevocably and unconditionally assume all the duties and obligations of the assignor upon the same tcm)s and conditions as set out in the agreement. Any assignment of a tax abatement agreement shall be to an entity that contelliplatcd the same improvements or repairs to the property, except to the extent such improvements or repairs have been completed. No assignment shall be approved if the assignor or the assignee are indebted to the City of Baytown for ad valorem taxes or other obligations. Ok-ILkommdcvlguidclincs C1uiddincc and C.rilcril ror Rcinvcsi mcnt %nnsc. I'isc 7 TRACT 1 ERHIBIT C ?RTES AND do A 24.911 ACRE (11,085DESCRIPTION 952 SQUARE FEET) TRACT OUT OF TEM ELA.RM WRITING SUMy, AWTRACT NO. 840 HARRIS COUN'T'Y, 7EXkZ Being a tract or parcel containing 24.921 acres (1,085,552 Abstract No. Ba 84 v ra foot) land out o! the Harvey Whiting surey, Abstract Harris County, Texas, being also out of those certain 99.782 acre tract, 31.394 acre tract and 1.52 acre tract in daads to the Texaa Olefin8 Company of record in Film Code Numbers 105 -03 -0493, 121 -02 -1001 and 137 -16 -1554 of the Dead Records of Harris County, Texas, end being more particularly described by metes and bounds as follows; COKMENCINo at the 8outhvost corner of the said 99.782 acre 1 tract, from Which a B" wood post in concrete vas found 0.38 feet North of said corner, and being in the northerly right- of-way line of Baker Road (80.00' vide); THENCE with the southerly line of said 99.782 acre tract and the northerly right -of -way line of said Baker Road, East for a distance of 1335.89 feet to a 1/2 -inch iron rod set for the POINT OF BEGINNING and being in the easterly right-of-way line of a San Jacinto River Authority Canal Right -Or -way (210' vide) of record in Volune 1163, Page 576 of the Dead Records of Harris County, Texas and being the southwest corner herain; THENCE with said easterly right -of -ray line of the San Jacinto River Authority Canal right- cf -vay and the westerly line herein, North 00 deg. 20 sin. 49 sec, weal for a 370.24 distance .o! 371.]3 fast (Deed North 00 Qeq. 39 min. hest, 3714 feat) t0 a 1/3 -inch iron rod round for corner, the beginning or a curve to the left: THENCE with said easterly right -of -tray line and the westerly line.herein along said curve to the left having a central angle of 36 -deg. 21 min., a radius of 395.62 feet a chord bearing of North 18 deg. 31 min, 19 sac. Kest, a chord distance of 145.80 foot for an arc distance of 250.99 feet to a 1/2 -.inch iron rod sat for corner, the and of said curve I Page TXOL p THENCE, continuing vith eaid easterl ri ht -ot- thg westerly lino herein, North 36 doe. 13 min. waya�ineand (Dead - North 37 dog. oo min, west West feet to a 1/2 -inch iron i for a distance of 1219.30 herein; rod set for the northwest corner THENCE leaving said easterly right -of -way line v northerly lino herein, south 89 dog. 47 as the a distance o! 928.55 fast pass the •again• 32 sac. East, at acre tract and the westerly line Or said 2ling of said 99' a a dietenCe of 1368.59 acra tract, at 2.52 acre tract and fast pasa the eattsrl tract the westerly lira of said 1310394 acre and continuing for a total distance o a 1/� -inch iron rod eat f 1490.29 feet to being lso for the northeast corner herein, being in than the easterly ling of said 31.394 (elate Highway westerly ,right -of -way line of acre tract and S y No. 330), Recker Drive THENCE with the eaatarly line of said 31.394 sore westerly right -of -way line of said Decker Dcre tract, the easterly line herein and the (Deed - South 40 dog. ' South 39 deg. 29 min. Oo esc. East 02 min. East) for a distance of leE.S3 feet to a 1/2 -inch iron rod set for an easterly line herein, being also the most lenstoint in the the subject 24.921 acre tract, and from which a easterly point on of- Od eat for � the most northerly Falstaff Distributing Co en Corner of the 2.516 acre dog. 29 t corner of saidp 3x.39 acacreastract bears South 39 deg' 29 min. 00 sec. East for a distance Of 78.41 lQetj 'I'nd leaving the eaatarly line of said 31.394 acre tract, and continuing with the eaatarly line herein 43 min. l6 sac. Mast for a distance of 40a. South 28 deg. inch iron rod set for corner: S9 feat. to a 1/2_ THENCE continuing With said Min ens . 32 gee. Msst !or a distance oerly ling, faet North 89 deg. 47 iron rod sat for corner; a 1/2-inch TNFNCE continuing With said eastarly ling o min' 28 sec. East for a distanc8 or feet 00 deg. 12 agli g iron rod set for corner; to a 1 /2-inch LI 0 Page 3 TXOL P THENCE continuing with said easterly line, North 89 dog, 47 min. 32 eec. West for a distance of 176.24 feet to a 1/2 -inch iron rod set for corner; THENCE continuing with said easterly line, south 00 dog. 11 min. 38 sec. Kest for a distance of 540.94 feet to a 1/2 -inch iron-rod set for the southeast corner herein, being also in the northerly right -of -way line of said Baker Roadl THENCE with said northerly right -of -way line, and the southerly line herein, nest at a distance of 39.33 feet pass a 1/2 -inch iron rod set for tha southwest corner of said 31.394 acre tract and being the southeast corner of said 99.782 acre tract, and continuing for a total distance of 159.33 feet to the POINT OF BEGINNING and containing 14.921 acres (1,086,552 square feet) of land, more or less. is is March 26, 1991 Primary Sits A r w ■ It alb 1. AprE�15A.:x D- 4572 t �~ SURv r w ■ It